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Practical manual for VAT 2021.

If the period of twelve months has elapsed without the original or substitute consignee acquiring the goods

When within the twelve months following the arrival of the goods to the Member State of destination within the framework of a sale of goods in delivery, the goods are not purchased by the initial consignee or by the replacement, nor have they been returned to the territory of application of the Tax, a transaction will be carried out similar to a delivery of assets for consideration in the territory where the Tax is applied.

From another point of view, in the case of goods transferred from another Member State to the territory where the Tax is applied within the framework of an agreement of sale of goods in delivery, when within twelve months of the arrival of the goods in that territory within the framework of a delivery agreement for the sale of goods, which are not acquired by the initial consignee or by the replacement, or have not been returned to that State Member, an intra-Community acquisition of goods will take place in the territory where the tax is applied.